The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

Aim/purpose - This paper analyzes the role of Benford's law in the detection of earnings management in Poland. Previous research that uses Benford's law does not split the sample into a fraud and a control group; however, this method is used in logistic regression and data mining analysis....

Purpose - This research examines and investigates the importance of sustainable business profit through customers and its impacts on three key business domains: technology-innovation-service (TIS). The main goal was to see what were the interrelationships of business-consumers and...

The study investigates the key factors affecting the professional skepticism of independent auditors in Vietnam. The factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that affect professional skepticism of independent auditors....

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm...

Purpose: This article explores three components that need to be addressed as part of an integrated thinking strategy and provides evidence on the state of integrated thinking application in a developing economy. Design/methodology/approach: The levels of integrated thinking among South African...

This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section. Additionally, it assesses whether ESG performance influences...

The objective of this paper is to examine the effect of personality, perceptions of the organizational environment, and characteristics of violations on the whistleblowing intention in educational institutions. This study is expected to contribute to the management of higher education to protect...

We examine auditor responses to the voluntary resignation of independent directors. We show that auditors respond by increasing audit fees or rescinding engagement with their clients, but not by increasing their audit effort. Mechanism tests reveal that independent directors' voluntary...

Financial statements reflect important information about the entity's financial position, operating performance, and cash flows and must be made available in a timely fashion to all interested factions to stimulate opportune business judgments. Ergo, this paper examines the association of the...